[tsenator]

Plus, If you purchased your boat for (lets say) $10,000 originally and (lets say) paid 5% thats $500 Sales Tax . It shouldn''t matter that you cleaned it up and made the boat better.

When and if Oregon wants to come after you for the difference to get the extra money. I would argue with them that they only deserve the difference on what you purchased the boat for NOT what they "perceive" the boat value is. Because to me that is crap. They don''t deserve to tax you on your "sweat equity" of cleaning up and enhancing your own boat.

(I know tax lawyers might argue that, but its CRAP! IMHO)